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1	Economics	ABS-260
Risk Taking Analysis of Beginner Investors in East Java Indonesia Damayanti damayanti_rahmania[at]yahoo.co.id Sekolah Tinggi Ilmu Ekonomi YPPI Rembang, Indonesia Abstract This study research to determine financial behavior, especially risk taking of beginner investors in East Java, Indonesia. To test the variables of financial literacy, overconfidence and risk perception that affect the risk taking of beginner investors. The population in this study were all beginner investors in East Java, Indonesia. The sampling technique used was purposive sampling, using a sample of 150 respondents. This study used a survey and the analysis technique used was multiple linear regression. The results showed that financial literacy had a significant positive effect on risk taking, overconfidence had a significant positive effect on risk taking and risk perception had a significant negative effect on risk taking. Based on the research results, it shows that financial literacy, overconfidence and risk perception are important factors that must be considered in making risk decisions, especially in the application of risk management Keywords: financial literacy, overconfidence, risk perception, risk taking and beginner investors Share Link | Plain Format | Corresponding Author (Nurma Gupita Dewi)

2	Economics	ABS-261
ANALYSIS OF USE OF ACCOUNTING INFORMATION IN MICRO, SMALL AND MEDIUM ENTERPRISES (MSMes) SALT FARMERS IN THE COASTAL AREA OF REMBANG DISTRICT Rikah rickah83[at]gmail.com Sekolah Tinggi Ilmu Ekonomi Yppi Rembang, Indonesia Abstract The rapid development of science and technology has various impacts on various aspects. One significant effect is that competition in the business world is becoming tougher. This competition is felt by various sectors and the size of the business. Accounting information can help MSMEs in making economic decisions in order to achieve the success and sustainability of the business. Rembang Regency has a large number and area of smallholder salt farming in the coastal area which has the potential to be developed. Salt is a local potential in Rembang Regency which has an important role in contributing to regional income which is quite large. Rembang Regency was chosen as the research area because Rembang Regency is one of the big salt producers in the Central Java region. This study aims to analyze the use of accounting information on salt farmers MSMEs in the coastal area of Rembang Regency. Analysis of the use of accounting information will be seen from the business owner^s education, accounting training, company age, and information technology. This research is a descriptive study with a quantitative approach. Data obtained by distributing questionnaires. The sampling method was purposive sampling and analyzed using multiple linear regression with the SPSS program. The results showed that most of the salt farmer MSMEs have used accounting information in their business activities. From the analysis, it was found that business owner education, accounting training, company age, and information technology had a positive influence on the use of accounting information in the salt farmer business in the coastal area of Rembang Regency. Keywords: accounting information, salt farmers, MSMEs Share Link | Plain Format | Corresponding Author (Nurma Gupita Dewi)

3	Economics	ABS-265
Financial Literacy and Its Impact on Financial Management of MSMEs in Rembang Regency Wulan Suryandani and Dian Anita Sari wulansuryandani[at]gmail.com, dian.soekamto[at]gmail.com Sekolah Tinggi Ilmu Ekonomi YPPI Rembang Abstract The purpose of this study was to determine the effect of financial literacy on financial management at MSME in Rembang Regency. The variable used in this research is financial literacy which includes general knowledge about finance, savings, loans, insurance and investment as well as financial management at MSMEs as the dependent variable. The sample used in this study was 100 MSMEs scattered in Rembang Regency. The sampling technique used was accidental sampling. This study uses binary logistic analysis to find the effect of each variable. The results of this study indicate that there is an influence between financial literacy on financial management of MSMEs in Rembang Regency. Keywords: financial literacy, financial management, MSME Share Link | Plain Format | Corresponding Author (Nurma Gupita Dewi)

4	Economics	ABS-12
Ranking of drivers and barriers for the green management implementation at MSMEs in Banda Aceh City Asmawati (a*), Murni (b), Junita (a), Intan Rahmi (a) a. Magister Management, Economic Faculty Universitas Abulyatama b. Mathematics education, Faculty of Teacher Training and Education, Universitas Abulyatama Abstract Small and Medium Industries (SMEs) are still low on involvement in being environmentally friendly. Production processes associated with environmental pollution, such as the use of hazardous materials, and produce waste that are not properly managed, threaten sustainability. This study aims to determine the driving and inhibiting factors for the implementation of green management in small and medium industries in the context of the city of Banda Aceh. The data used in this study were obtained from 60 small business actors, government and environmental experts or activists. Topsis fuzzy method is used to rank pushing and inhibiting factors. The study found that the top five drivers for green management applications are law enforcement and the imposition of sanctions, customer demand for environmentally friendly products, product distribution processes, knowledge of environmentally friendly technologies that can be adopted and the existence of cost savings. While the inhibiting factors found were commitment of human resources in the organization, employee awareness and motivation, employee knowledge, organizational planning and goals, and knowledge of technology and technological innovation were the five inhibiting factors that were at the top of the rankings. Keywords: Green Management, drivers of green management, barriers of green management, manufacturing SMEs, Fuzzy TOPSIS Share Link | Plain Format | Corresponding Author (Asmawati Hasan)

5	Economics	ABS-14
INFLUENCES OF QUALITY OF WORK LIFE, WORK DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT THE DEPARTMENT OF POPULATION AND CIVIL REGISTRATION OF SUMENEP REGENCY Dina Kurniawati 1*, Unsul Abrar 2 1Department of Management, Universitas Wiraraja, Sumenep, 69451, Indonesia 2Department of Management, Universitas Wiraraja, Sumenep, 69451, Indonesia Abstract Creating competitive advantage can improve quality of human resources- several advantages such as aspects of human resources are closely related to improvethe quality of work life and several important aspects such as work discipline and work motivation, as well as goals to set goals. This study focuses on how to examine influences of the quality of work life, work discipline and work motivation on employee performance at the Department of Population and Civil Registry of Sumenep Regency. A method used in this study is a quantitative approach to employees at the department with a population of 80 employees, due to limitations. A sample determination technique used for the population in the office applied a saturated sample of 80 respondents. A data analysis technique used multiple linear regression using SPSS software afterdata quality tests and assumption tests. Results of this study concludes that the quality of work life has a significant effect on the employee performance, the variable employee work discipline also has a significant effect on employee performance, and work motivation can also make a positive contribution in the population of Department of Population and Civil Registration of Sumenep Regency Keywords: Quality of work life - Work discipline - Work motivation - Employee performance Share Link | Plain Format | Corresponding Author (Dina Kurniawati)

6	Economics	ABS-15
The Intention to Conduct Internal Whistleblowing During Covid-19 : Finding the Influencing Factors Arief Hidayatullah Khamainy1, Moh. Faisol2 1,2 Accounting Department, Faculty of Economics and Business, Universitas Wiraraja, Madura, Indonesia. Abstract Whistleblowing is a very important thing, but in fact the intention to carry out this practice is still rare in Indonesia, because most of them prefer to remain silent rather than have to report fraud in the hope that they feel more secure in their position if they do not carry out the practice. This research aims to analyze and examine the effect of each of the variables of ethical relativism orientation, moral intensity, organizational commitment, and professional identity on the intention to carry out internal whistleblowing with legal protection as a moderating variable during the Covid-19 pandemic. The population used in this research were employees of the SKPD of the Government of Sumenep Regency. The samples were determined using purposive sampling method. Data collection used a questionnaire distributed to 100 respondents, but only 75 questionnaires were returned. Data validity test and reliability test were used to test the quality of the data, then the classical assumption test and statistical t test using the SPSS 20 program were used in this research. The results show that the ethical orientation of relativism, moral intensity, organizational commitment, and professional identity are all factors that influence the intention to conduct internal whistleblowing. However, the variable of legal protection can^t moderate these four variables to increase employee intention to conduct internal whistleblowing. The results of this research are expected to be used as new reference material and considerations, especially for the Sumenep Regency Government in the future, regarding several factors that they can maximize in order to encourage each member of the organization to always be motivated to take whistleblowing action. This is done considering the important role of whistleblowers in eradicating and disclosing any potential fraudulent acts. Keywords: Internal Whistleblowing Intention- Relativism Ethical Orientation- Moral Intensity- Organizational Commitment- Professional Identity- Legal Protection. Share Link | Plain Format | Corresponding Author (Arief Hidayatullah Khamainy)

7	Economics	ABS-17
E-WAQF MODEL: SUPERIOR STRATEGY IN INCREASING WAQIF EMPOWERMENT AND BELIEF IN WAQF NURUL IMAN (a)- ADI SANTOSO (b*)- EDI KURNIAWAN (c) a) Universitas Muhammadiyah Ponorogo b) Universitas Muhammadiyah Ponorogo * adisantoso[at]umpo.ac.id c) Universitas Muhammadiyah Ponorogo Abstract This research was conducted to know the appropriate management model so that it can become a superior strategy in increasing the empowerment of waqf assets and increasing waqf trust to continue to increase the desire for waqf. The problems related to waqf that are currently challenging are the inadequate administrative management of waqf assets and the lack of transparency in management or not easy for wakif to access the extent to which the development and management of waqf assets that have been handed over have resulted in weak trust of waqf in nadzir. One of the management models that is the solution to this problem is the management of computerized and internet-based waqf. E-waqf models will encourage the process of managing transparent waqf assets and waqf will make it easy to access information about the waqf assets that have been done, giving rise to an increase in waqf trust in nadzir in managing the waqf assets that he has done. E-waqf will act as an application in the administrative field that is used with the aim of accurate and credible administrative management of waqf assets so that it has an impact on improving the quality of excellent service from nadzir which can increase waqf confidence in waqf Keywords: E-waqf, Wakif, Nadzir, Trust. Share Link | Plain Format | Corresponding Author (Adi Santoso)

8	Economics	ABS-19
Analysis of Decision Making Factors to Purchase Halal Cosmetics in Pekalongan City Nur Kholidah (a*), Muhammad Arifiyanto (b) a) Departement of Islamic Economic, University Muhammadiyah Pekajangan Pekalongan, Indonesia *nur.kholidah92[at]umpp.ac.id b) Departement of Management, University Muhammadiyah Pekajangan Pekalongan, Indonesia Abstract The halal lifestyle has recently been sweeping the world, including Indonesia. One of the halal products that are developing in Indonesia is cosmetic products. This phenomenon causes the purchase of halal cosmetics in Indonesia to also increase. With the increasing number of cosmetic companies emerging in Indonesia, the competition in the cosmetics business is getting tougher. To be able to win the competition so as not to be left behind by consumers, producers must follow the factors behind consumer purchasing decisions for a product. The purpose of this study was to determine how the consumer decision making process in purchasing halal cosmetics in Pekalongan City. The method used in this research is descriptive method. The number of respondents who became the object of the study was 150 people with a purposive sampling technique. The process of making consumer purchasing decisions in purchasing halal cosmetics through five stages, namely: recognition of needs, information search, evaluation of alternatives, purchasing and post-purchase behavior. Factors that are the main criteria in purchasing decisions areQuality is appropriate, advertising model / brand ambassador, Guarantee of product halalness, Expiration date, commercial sources, safety of halal cosmetics, and confidence in the benefits of halal cosmetics. Keywords: purchase decision, cosmetics, halal label Share Link | Plain Format | Corresponding Author (Nur Kholidah)

9	Economics	ABS-20
factors affecting college students intention to use server based electronic money Muhammad Arifiyanto SE(a)., M.M, Nur Kholidah S.E.,Sy., M.E(b) (a) Faculty of Economic and Business University of Muhammadiyah Pekajangan Pekalongan JL K.H Mas Mansyur No 2 Bendan Pekalongan manajemen.arifiyanto[at]umpp.ac.id (b) Faculty of Economic and Business University of Muhammadiyah Pekajangan Pekalongan JL K.H Mas Mansyur No 2 Bendan Pekalongan Abstract Money as payment tools has developed rapidly over time. The development of money is also affected by the development of information technology, that created electronic money. Transaction volume and transaction value of electronic money has increase recently with the increasing of customer needs on payment tools. Many factors influence the consumer^s desire to use electronic money. The study aims to analyse the effect of product knowledge, promotion, perceived of usefulness on intention to use electronic money based server. This study was conducted at the The Faculty of Economics and Business University of Muhammadiyah Pekajangan Pekalongan students with a total sample of 183 respondents drawn using purposive sampling technique. Data processing is done by using analysis data includes the validity test, reliability test, normality test, multicolinearity test, heteroscedasticity test, linear regression analysis, F-test, t-test, and coefficient of determination test. The results of this study indicated that all variables have a positive coefficient values. Perceived of usefulness has the greatest influence on intention to use because it has the largest regression coefficient 0,722. and product knowledge has regression coefficient 0.204. Keywords: electronic money, intention to use, product knowledge, perceived usefulness Share Link | Plain Format | Corresponding Author (Muhammad Arifiyanto)

10	Economics	ABS-27
The Effect of Promotion Through Social Media on Purchase Decision with Viral Marketing as An Intervening Variable (Case Study in XXX Donnuts & Coffee Kediri Consumers) Subagyo (a), Gesty Ernestivita (b), Meme Rukmini (c), Arthur Daniel Limantara (d) (a) Department of Economics, Nusantara PGRI University, Kediri, East java, Indonesia subagyo[at]unpkediri.ac.id (b) Department of Economics, Nusantara PGRI University, Kediri, East java, Indonesia gesty[at]unpkediri.ac.id (c) Department of Accounting, Cahaya Surya Polytechnic, Kediri, East java, Indonesia meme_rukmini[at]cahayasurya.ac.id (d) Department of Informatics Engineering, Cahaya Surya College of Technology, Kediri, East Java, Indonesia arthur.daniel[at]cahayasurya.ac.id Abstract This study aims to analysze purchasing decisions as a dependent variable, promotions through social media as an independent variable and viral marketing as a variable interbening in the use of instagram social media on purchasing decisions for the consumer of XXX Donuts and Coffee Kediri. The type of research use in this case study is explanatoy with a quantitative approach. The sample in this study ammounted to 100 respondents. The sampling technique used in this study is a non - probability sampling technique that is an accidental sampling. The result of this study obtained data that there was an effect of promotion through social media on viral marketing with a value of t count of 1,660 with a significance value of 0,000. And there is the influence of viral marketing on purchasing decisions from the value of viral marketing t count of 6.569 greater than the value of t table 1,660 with a significance value of 1,000. And there is the influenc of promotion through social media on purchasing decisions, as evindenced by the value of t count 2.446 more than t table with a significance of 0,016. Keywords: Promotions, Social Media, Viral Markting, Purchasing Decisions. Share Link | Plain Format | Corresponding Author (Arthur Daniel Limantara)

11	Economics	ABS-294
THE ROLE OF RELIGIOSITY ON PURCHASE DECISION OF HALAL COSMETICS IN YOUTH Leni Susanti1,Muhammad Yusuf2 1) Management, Faculty of Economics and Business 2)Accounting, Faculty of Economics and Business Universitas Muhammadiyah Pekajangan Pekalongan Jl. Raya Ambokembang No.8 Kab. Pekalongan Abstract Halal shows what is permissible and haram means what is prohibited in Islam. The term halal is often associated only with food. But this term basically includes a broader scope than food. This also applies to the selection of cosmetics. The aim of this study is to discover the effect of religiosity to purchase decision of halal cosmetics in youth. The method used for this research is quantitative. The analytical tool used is SPSS. The sample in this research amounted to 100 respondents from 3 faculties in UMPP. The result of this research indicate that religiosity has an effect on purchase decision. Even though religiosity has an effect on purchase decision but youth do not really care about the halalness of the cosmetics they buy due to the understanding that halal is only something that is eaten. This research is expected to further increase the awareness of youth to use halal products not only halal food Keywords: religiosity- purchase decision- halal cosmetics Share Link | Plain Format | Corresponding Author (Nuniek Nizmah Fajriyah)

12	Economics	ABS-299
Analysis of the Perceptions Islamic Boarding School Al-Hikamussalafiyah Cipulus Wanayasa Purwakarta towards Islamic Banks Jalaludin, Abdul Bari Saadi Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) Indonesia Purwakarta Abstract This article focuses on the discussion of the perceptions of santri, ustadz and caregivers of the Cipulus Wanayasa Purwakarta Islamic Boarding School of Al-Hikamussalafiyah Islamic Boarding School, and the attitude of students, religious teachers and caretakers of the Cipulus Wanayasa Purwakarta Islamic Boarding School of Al-Hikamussalafiyah Islamic Boarding School. The method used in this research is a descriptive study with a qualitative approach. The perception of students of Al-Hikamussalafiyyah Cipulus wanayasa Purwakarta stated that they were positive about the existence of Islamic banks. However, they are still not interested in joining Islamic banks because they see several considerations, such as the law of halal-haram, ATMs that are still rarely found and the santri population who are still comfortable with conventional banks. The attitudes and decisions of the students not to choose an Islamic bank are influenced by the distance of the Islamic bank^s location and the uncertain legal basis. Meanwhile the students decision to choose a conventional bank is determined by the ease of accessing conventional banks and their services. Even though the students perceptions of bank interest are positive, it is not enough to convince students to choose Islamic banks. The perceptions and attitudes of the Ustadz at the Cipulus Wanayasa Al-Hikamus-salafiyah Islamic Boarding School were positive, indicated by their agreement with the basic principles of Islamic banking. But in reality, the communication or promotion carried out by Islamic financial institutions is not optimal. Even though promotion is very effective for socialization, forming the image of sharia banking and changing people is behavior at the Cipulus Wanayasa Al-Hikamussalafiyah Islamic Boarding School towards the sharia financial system. Keywords: Perceptions of Islamic Boarding Schools, Islamic Banks, Cipulus Al-Hikamussalafiyah Islamic Boarding Schools Share Link | Plain Format | Corresponding Author (Jalaludin Jalaludin)

13	Economics	ABS-44
Intangible Asset Moderation and the Sustainable Investment and Firm Value Relation Perwito [1], Nugraha [2], Disman [3], Gunardi [4] [1] Computerized Accounting, Piksi Ganesha Polytechnic, 40274, Indonesia [1] Postgraduate Program, Universitas Pendidikan Indonesia, 40154, Indonesia [2] Postgraduate Program, Universitas Pendidikan Indonesia, 40154, Indonesia [3] Postgraduate Program, Universitas Pendidikan Indonesia, 40154, Indonesia [4] Computerized Accounting, Piksi Ganesha Polytechnic, 40274, Indonesia Abstract Sustainable Investment in the intangible assets provides opportunities to increase firm value. This study examines the moderation effect of intangible assets in sustainable investment to increase firm value. Public corporate in the telecommunication sector in Indonesia are the focus of this research and total 23 data observed. Proxy for measuring intangible assets using SG&A expenses. To estimate and test model parameters used Process Macro for SPSS V3.4. The results showed that positively and significantly intangible assets moderate sustainable investment on firm value with proxy Return on Equity (ROE) and market to Book Value of Equity (MBVE), corporate that have intangible assets more to perform better, prove and strengthen previous research that intangible assets add to firm value. Keywords: Intangible assets, Sustainable Investment, Firm Value, and SG&A Share Link | Plain Format | Corresponding Author (PERWITO -)

14	Economics	ABS-302
THE EFFECT OF SOCIAL RESTRICTION AND NON-CASH PAYMENT ON ONLINE SALES VOLUME DURING THE COVID-19 PANDEMIC Faridha Nurazizah Yasirrahayu Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) Indonesia Purwakarta Abstract The sale of goods is a major activity carried out to distribute the products to be widely accepted by the public. During the 4.0 industrial revolution, sales of goods began to shift from offline sales to online sales. Online Sales Media is a website-based e-commerce platform or seller^s social media. Likewise, online payment methods can use non-cash payments, which are directly connected to the buyer^s Debit / Credit card or e-money. The first quarter of 2020, Indonesia experienced an infectious disease that spread from human droplets namely Covid-19 (Corona Virus Disease 2019) originating from Wuhan, China. In tackling infectious diseases with pandemic status, the Indonesian government^s attitude to take steps Social restriction or social restrictions (PSBB) in various regions in Indonesia to avoid the widespread spread of covid-19 massively. This paper aims to determine the effect of social restriction and non-cash payments on online sales volumes during the co-19 pandemic. The method used in this paper uses the method of literature, documentation, quantitative statistical analysis approaches and surveys of 40 culinary sector traders who use the online sales system in kec.purwakarta, kab.purwakarta, the results obtained indicate that social restriction and non-cash payments simultaneously and proved to have a positive and significant effect on online sales volume during the covid-19 pandemic. Keywords: Social restriction, Non-cash payment, Online Sales Volume, Covid-19 Share Link | Plain Format | Corresponding Author (Faridha Rahayu Nurazizah)

15	Economics	ABS-304
SALES PROMOTION GIRLS (SPG) WORKING CONTRACT ACCORDING TO POSITIVE LAW AND SHARIA Moch Cahyo Sucipto, Mariska Mardiana Sekolah Tinggi Ilmu Ekonomi Syariah (STIES) Indonesia Purwakarta Abstract The purpose of this study was to examine the Sales Promotion Girls (SPG) Contract of Work at PT Tri Lestari Sejati Semarang and a Sharia review of the implementation of work contracts on Sales Promotion Girls. The method used in this data collection is descriptive method with qualitative approaches by adding literature studies in terms of assessing aspects of law and sharia. The results showed that the Sales Promotion Girls (SPG) Work Contract Agreement at PT Tri Lestari Sejati Semarang if it was leaned on a positive law, namely Law of the Republic of Indonesia Number 13 of 2003 & Government Regulation of the Republic of Indonesia of 2015 concerning Manpower and fatwa of the MUI DSN No: 09 / DSN -MUI / IV / 2000 regarding the implementation of IJARAH does not violate the norms and rules contained therein, but some notes have been found that the implementation is not appropriate and in line, but in principle does not leave the essence of the regulation. In KHES the implementation of the Wage contract system must be agreed upon by both parties and refers to the applicable rules. Generally in the book of fiqih, it is stated that the rukun ijarah is the party who rents (musta^jir), the party who rents out (mu^jir), the ijab and the kabul (sigah), the benefits of the goods for rent and the wages. KHES states in article 251 that the reference to ijarah is the party renting, the renting party, the object / object being directed- and Akad. Fatwa DSN MUI No: 09 / DSN-MUI / IV / 2000 stipulates the rukun ijarah which consists of, Sigath ijarah, namely consent and qabul in the form of statements from both parties who have contracted (contracted) either verbally or in writing. those with an agreement, consisting of the lessee / service provider and the lessee / service user of the object of the ijarah contract- namely the benefits of goods and rent- or Service benefits and wages. Keywords: Ijarah, Contract of Work, Fatwa of the National Sharia Council, Sales Promotion Girls. Share Link | Plain Format | Corresponding Author (Moch. Cahyo Sucipto)

16	Economics	ABS-309
The Potential of Islamic Education Development through Muhammadiyah Waqf in Magelang Nurul Syofiyatun, Fahmi Medias Islamic Economic Law, Universitas Muhammadiyah Magelang Abstract As a potential financial instrument, the current waqf has played an important role in solving the social problems of the ummah. Although the management of waqf has been implemented in Indonesia for a long time, it has not had an impact in contributing to the empowerment of the ummah. This study aims to identify and explore a model of educational empowerment through Muhammadiyah waqf in the Magelang and its role in the development of Muhammadiyah Business Charity (AUM). The method used in this research is descriptive qualitative research where the research data is obtained through observation and interviews with the Wakaf Council and the Muhammadiyah Regional Leadership (MWK PDM) Magelang Regency. This study shows that MWK PDM Magelang has managed 306 waqf lands by the end of 2018, 58% of which have been used for educational empowerment with a total of 178 locations and 15% have been used for the development of religious facilities with a total of 45 locations. Empowerment of Muhammadiyah waqf land in educational development carried out by MWK PDM Magelang in the form of land, buildings, goods/vehicles to support the implementation of teaching and learning activities. The results of this study explain that the MWK PDM Magelang Regency has succeeded in making waqf land for educational empowerment, but it has not had a significant impact and is financially independent. Keywords: Muhammadiyah Waqf- Islamic Education- Magelang Share Link | Plain Format | Corresponding Author (Fahmi Medias)

17	Economics	ABS-54
The Influence of Business Value Creation to Improve Company Performance of Fertilizer Industry in Indonesia Indarto Pamoengkas Doctorate Program of Management Science, Faculty of Economics & Business, Padjadjaran University, 40132, Indonesia Abstract Total sales of PT Pupuk Indonesia (Persero) (PTPI) decreased by 1.8% from 2018 sales. Such problem have also experienced by Small or medium scale fertilizer companies which have been producing organic fertilizers in improving company performance. This condition is thought to be related to the problem of creating business value. This study aims to examine the effect of business value creation on the company performance of fertilizer indutry in Indonesia. This study used a quantitative research approach. A census was carried out for all of 55 fertilizer producers in Indonesia . PLS was used to measure hypothesis testing. Business value creation has an impact on the performance of fertilizer companies in Indonesia. Business domain gives the highest influence, followed by benefits and partnership. The increase in the performance of fertilizer companies is more dominant to be reached if the company is able to strengthen its business domain. This finding has implications for the management of fertilizer producing companies in Indonesia that in order to improve company performance, companies need to increase their business value creation through developing partnerships, business domains, and customer benefits. Keywords: business value creation- company performance- fertilizer Share Link | Plain Format | Corresponding Author (Indarto Pamoengkas)

18	Economics	ABS-314
THE ROLE OF APPLICATION TECHNOLOGY IN PAYMENT OF ZAKAT (CASE STUDY - NATIONAL AMIL ZAKAT INSTITUTION (BAZNAS) IN SUBANG DISTRICT) Rina Nurhayati, Febby Aulia Purwadinata, Ahmad Saepudin Sekolah Tinngi Ilmu Ekonomi Syariah (STIES) Indonesia Purwakarta Abstract This study discusses to answer the question of overpayment and payment of zakat with the application system at National Amil Zakat Institution (BAZNAS) Subang Regency and how to use the application in the payment of zakat at National Amil Zakat Institution (BAZNAS) Subang Regency. This study uses a qualitative descriptive method using a case study approach, by exploring primary and secondary data from interviews, observations and library research. The results of the study found that in the practice of paying zakat for Muslims using the application at BAZNAS Subang district is very effective for users who are busy with their daily activities. Besides that, there are several advantages and disadvantages in it for the advantages can make it easier for people who are quite busy everyday, speeding up the payment process compared to the manual way and the performance of amil zakat to be more professional. Then the shortage of payment of zakat using this application is still the absence of special operators who hold the application, because the application of zakat using high-level technology certainly requires no small amount of funds to build a perfect network. The steps to use the application is to download the application then select the zakat payment menu then enter the nominal in the calculator menu and finally transfer money through several banks available in the application according to the calculated amount. From the results of research in this field, the author here concludes that the application of zakat can be used by everyone easily. Keywords: Application Technology, Zakat, BAZNAS Share Link | Plain Format | Corresponding Author (Rina Nurhayati)

19	Economics	ABS-59
Analysis of the Selling Value of Tax Objects on Land and Building Tax Revenues in Bogor Regency (Case Study in Cibinong District) Yunus Arifien, Iis Anisa Yulia, Linar Humaira, Nia Sonani Universitas Nusa Bangsa Abstract Land and Building Tax is one type of central tax, the collection and imposition of which is largely left to the Regional Government. Analysis of the Sales Value of Tax Objects (NJOP) on Land and Building Tax (PBB) Revenues, and Land and Building Acquisition Fees (BPHTB), to find out more efficient and effective ways in the matter of PBB and BPHTB revenue. Therefore, research on the increase in NJOP on PBB and BPHTB revenue is deemed necessary to obtain valid information as the basis for PBB and BPHTB revenue. This research was conducted in Cibinong Subdistrict, Bogor Regency, with a sample of 180 taxpayers in Ciriung, Cirimekar, and Pondok Rajek Villages which are included in the Cibinong District area. The results showed that the (NJOP) of the earth was strongly influenced by the location of the object and land use, and the NJOP of the building was strongly influenced by the type of building, the area of the building, the year it was built, the roof of the building and the floor, and the NJOP and the building were strongly influenced by the value of the earth per M2 land area, and building area. NJOP has an increasing effect on PBB and BPHTB Keywords: Land and building tax, taxpayer, tax object Share Link | Plain Format | Corresponding Author (Yunus Arifien)

20	Economics	ABS-316
QUALITY OF WORK LIFE TOWARDS ORGANIZATIONAL AGILITY THROUGH MILLENIAL EMPLOYEE WORK ENGAGEMENTS AS MEDIATION Irwan Raharja *, Dedi Purwana, Tuty Sariwulan Post Graduate Program, Ilmu Manajemen MSDM- Universitas Negeri Jakarta Jl. Rawamangun Muka, Jakarta Timur, Indonesia Abstract The shift in leadership from the older generation to the younger generation has now occurred in the Japanese Foreign Capital Company (PMA) organization in Indonesia, causing a shift in value. This study aims to produce conceptual and empirical models, influence the quality of work-life on organizational agility, and examine the indirect effect of quality of work-life on organizational agility by mediating work engagement. This study uses quantitative methods with survey techniques using a questionnaire through 380 samples in the millennial age range at Japanese foreign capital companies in several industrial areas in West Java. Data analysis uses Structural Equation Modeling (SEM) through the AMOS program version 24. The results showed that the work engagement variable as mediation was proven positively and significantly influenced the quality of work-life and organizational agility. Policy implications that can be recommended for Japanese foreign capital companies in West Java are to increase work engagement and organizational agility and maximize the quality of work life. By increasing work engagement and organizational agility, Japanese Foreign Capital Companies will survive and compete in Indonesian territory. Keywords: millennials- organizational agility- quality of work life- work engagement Share Link | Plain Format | Corresponding Author (Irwan Raharja)

21	Economics	ABS-66
The Effect of Debt to Asset Ratio and Debt to Equity Ratio Against Return On Assets Deni Sunaryo (a*), Etty Puji Lestari (b) (a*)Student of the Terbuka University Management Science Doctoral Study Program and Lecturer at the Faculty of Economics and Business, Serang Raya University (b)Universitas Terbuka Abstract This study aims to determine the determinants of return on assets caused by the Debt to Asset Ratio and Debt to Equity Ratio by measuring the financial calculations of food and beverage companies listed on the Southeast Asian Stock Exchange for the period 2012-2018. In this study, the independent variables (free) and dependent variables (dependent) are used, in which the dependent variable is the variable Debt to Asset Ratio and Debt to Equity Ratio and the independent variable is the variable Return on Assets. The method used was purposive sampling in order to obtain 8 companies that presented complete financial reports, in order to obtain 56 samples. The analysis technique used in this research is multiple linear regression analysis, partial test and simultaneous test. The results of the study partially conclude that the Debt to Asset Ratio has a significant effect on Return On Assets and Debt to Equity Ratio has a significant effect on Return On Assets. The results of the simultaneous study of Debt to Asset Ratio and Debt to Equity Ratio to Return On Assets have a significant level of 0.200> 0.05, so simultaneously it states that the Debt to Asset Ratio and Debt to Equity Ratio have a significant effect on Return On Assets. Keywords: Debt to Assets Ratio, Debt to Equiy Ratio dan Return On Assets Share Link | Plain Format | Corresponding Author (Deni sunaryo)

22	Economics	ABS-330
The Role of Social Capital & Entrepreneurial Character in the Sustainability of Micro Businesses in the Covid 19 Period (Case in Womenpreneurs) Rochiyati Murniningsih1*, Eni Zuhriyah2, Dahli Suhaeli3, Rizky Utami4 1,2,3,4: Faculty Economies & Business UNIMMA Abstract The Covid 19 pandemic period is a challenging period to explore the phenomena facing Micro, Small and Medium Enterprises (MSMEs) in Indonesia. The history of the Indonesian economy notes that MSMEs are a sector that can withstand various crises. The number of MSMEs in Indonesia in 2014-2018 reached 64 million units of the number of business actors, as much as 50 percent of which are female MSME actors (womenpreneurs). Therefore, research related to micro-enterprise sustainability models, especially women-entrepreneurs, is very important in studying the competitiveness of MSMEs. The objectives of this study are a) to analyze the effect of social capital on business continuity- b) analyzing the influence of entrepreneurial characteristics (Meredith et al., 1989) on the business continuity of womenpreneurs. The research method used SEM PLS and descriptive caulitative analysis. Sampling with purposive sampling, with 60 micro business womenpreneurs. Social capital (involvement of social organizations, innovation, easy access to production, ease of market access, information sharing, access to capital and cooperation) has a significant effect on business sustainability. Innovation and information sharing are determining indicators for the sustainability of the womenpreneur^s business. Entrepreneurial characteristics (five dimensions of entrepreneurship) have a significant effect on business sustainability. The future orientation of the vision is a determining indicator in the sustainability of the womenpreneur^s business. The results of this study have contributed to the development of a model for the competitiveness of women-entrepreneurs in micro-entrepreneurs in times of crisis. In the short term, this study will help formulate policies related to micro-enterprises. In the long term, this study contributes to a model for strengthening the competitiveness of MSMEs in times of crisis Keywords: womenpreneurs, social capital. entrepreneurship caracters, mikro scale Share Link | Plain Format | Corresponding Author (Rochiyati Murniningsih)

23	Economics	ABS-332
The Application of the Farm Accounting Based On Sufficiency Economy Philosophy (SEP) in Order to Achieve Sustainable Development Titi Rapini, Rizki Listyono Putro Universitas Muhammadiyah Ponorogo Abstract The study of social and environmental accounting reveals a lot of critical global problems and need to developing an alternative approach to face economic and social development. This study aimed to review and criticize the application of Farm accounting cost. The concept reference of the study is based on Sufficiency Economy Philosophy paradigm combined with Laku Prihatin paradigm of Javanese culture. The study method used is critical ethnomedology with a qualitative approach. 1) financing accounting does not represent farmers^ welfare, their welfare is not material and growth (economic) oriented 2) reconstructs the cost of production with an Sufficiency Economics Fillosophy and Net Operating Income (NFI) on the side of farmers, 3) application of the concept is good for physical, social and the economy.Provides a new view of agricultural accounting calculations in favor of farmers, the concept of financing accounting should be in accordance with spiritual-socio-cultural values. Keywords: Agricultural Accounting, Cost of Productions, Net Farm Income, Sufficiency Economy Philosophy Share Link | Plain Format | Corresponding Author (Yusuf Adam)

24	Economics	ABS-338
The Best Theory of Decision Making for Framing, Responsibility and Experience Barkah Susanto, Zulfikar Bagus Pambuko, Nur Laila Yuliani Universitas Muhammadiyah magelang Abstract Previous studies established that the information framed in different ways leads to distinct decisions. In general, framing is tested using two main theories, including Prospect and Fuzzy-Trace. This study compares the two theories to determine the better one in explaining a phenomenon. It also examines two conditions that might influence decision making regarding risk-taking or avoidance. Additionally, the study focuses on four main things, including preparing for decision alternatives, precisely positive frame, and negative frame, Making decision alternatives with a different theory, precisely Prospect Theory and Fuzzy-Trace Theory, the level of responsibility for previous related choices, and preparing for decision makers, experience and not experience. Experimental research was used with a between-subject design 2x2x2x2. The participants include 81 doctoral students for a real experiment. The results of the study showed that decision making is different when information is framed positively or negatively. In using different theories for decision making, a considerable number of individuals are willing to take risks, though many also avoid. When someone is responsible or not for the initial investment, different decisions are made. The results of this study show that the fuzzy-trace theory was stronger in explaining the influence of framing than the prospect theory. Additionally, the statistical test on the data collected shows that all hypotheses were supported empirically. Keywords: Framing, Prospect Theory, Fuzzy-Trace Theory, Responsibility Share Link | Plain Format | Corresponding Author (barkah susanto)

25	Economics	ABS-345
Quality Management Systems in SMEs: are they considered important? (a*)Muhammad Imron Rosyidi, (b) Maria Theresia Sri Budiastuti, (c) Mugi Rahardjo, (d) Totok Gunawan (a) Doctoral Program in Environmental Science, Graduate Program, Universitas Sebelas Maret, Jl. Ir. Sutami 36 A, Kentingan, Surakarta, 57126, Indonesia. (a) Department of Industrial Engineering, Universitas Muhammadiyah Magelang. Jl. Bambang Soegeng, Mertoyudan, Magelang 56172, Indonesia. (b) Faculty of Agriculture, Universitas Sebelas Maret, Jl. Ir. Sutami 36 A, Kentingan, Surakarta, 57126, Indonesia. (c) Departement of Economic Development, Faculty of Economic and Business. Universitas Sebelas Maret, Jl. Ir. Sutami 36 A, Kentingan, Surakarta, 57126, Indonesia. (d) Faculty of Geography Universitas Gadjah Mada. Bulaksumur, Yogyakarta 55281, Indonesia. *Corresponding author, e-mail : m_imron_rosyidi[at]ummgl.ac.id Abstract This study aims to investigate the motives of implementing a quality management system in small and medium industries (IKM) associated with process performance. A qualitative approach is used with case studies in IKM which have product certification. A valid and reliable questionnaire instrument was used to collect data, equipped with direct observation and document analysis. Respondents in the study were representatives of management, head of the production, head of quality control, and head of purchasing. The research findings show the internal motives and external motives have encouraged SMIs to apply QMS. The internal motives that we found were corporate commitment and profit orientation for the company, and the external motive was market regulation. Statistical analysis shows the value of the correlation coefficient of the dimensions of company commitment, company profits, and market regulation has a positive correlation, meaning that the increasing commitment of the company to implementing QMS, it will improve process performance. Increased process performance will provide company benefits. Furthermore, the tighter the market regulation for a product standard means that IKM must improve process performance in order to meet these standards Keywords: internal motive, external motive, process performance, quality management system. Share Link | Plain Format | Corresponding Author (Muhammad Imron Rosyidi)

26	Economics	ABS-348
ANALYSIS THE DETERMINANTS OF STOCK PRICE : AN EMPIRICAL STUDY OF INDONESIAN COMMERCIAL BANKS Farida (1), Anissa Hakim Purwantini (2), Desi Nurpitasari (3) Universitas Muhammadiyah Magelang Abstract Stock price is the price of a share that occurs on the stock exchange at a certain time which is determined by market participants based on the level of demand and supply. Erratic prices present challenges and opportunities to invest. Correct analysis of stock prices will provide opportunities for investors to get high returns. The data in this study are secondary data. The data analysis method used is the regression analysis and paired test method. The sample in this study consisted of 14 commercial banks listed on the Indonesia Stock Exchange from 2019-2020 with the sampling technique using purposive sampling. The test results show that inflation, economic growth and the money supply have no effect on stock prices. Meanwhile, the rupiah exchange rate and interest rates have a positive effect on stock prices. The results also prove that there are differences in stock prices before and after the Covid 19 pandemic. Keywords: Inflation, Rupiah Exchange Rate, Interest Rate, Economic Growth, Money Supply and Stock Price Share Link | Plain Format | Corresponding Author (Farida Farida Farida)

27	Economics	ABS-96
The Effect of Salesforces Satisfaction on the Mainstay Farmer Partner Performance ( A Study on Mainstay Farmer Partners in East Java) Herry Kristanto Doctorate Program of Management Science, Brawijaya University, 65145, Indonesia Abstract The performance of the salesforces of the mainstay farmer partners is not yet high. The level of technology adoption has not been maximal. Productivity is still low. Sales growth and profitability have not been significant in the last five years. This is thought to be related to salesforces satisfaction. Thus, this study aims to examine the effect of salesforces satisfaction on the performance of mainstay farmer partner in East Java. The study is conducted using quantitative methods. The analysis unit is the mainstay farmer partner in East Java. Data is collected in 2020. PLS is used to test the hypothesis. The result showed that sales force satisfaction has an effect on the performance of the mainstay farmer partners. Value proposition is an aspect that has a more dominant influence than remuneration and career in improving the performance of reliable farmer partners in East Java. The results of this study have implications for companies associated with mainstay farmer partners that to improve the performance of mainstay farmer partners, it is necessary to increase salesforces satisfaction, especially in terms of value proposition. Keywords: salesforces satisfaction- performance- mainstay farmer parnerts Share Link | Plain Format | Corresponding Author (Herry Kristanto)

28	Economics	ABS-357
Brand Anthropomorphism and Culture Effect to Younger Consumer Visit Intention Diesyana Ajeng Pramesti(a*), Marlina Kurnia (b) Department of Management, Faculty of Economic and Business, Universitas Muhammadiyah Magelang Abstract RedDoorz has become one of the brands that is easily found in every city in Indonesia past 5 years. In that time, many investors have collaborated with RedDoorz because there are cultural shift, especially young people who like to vacation during their holidays. This study aims to examine whether the brand anthropomorphism and culture about holiday affect their intention in visiting hotels labeled RedDoorz. The survey was conducted using questionnaires to 92 young people who became respondents. The collected data were processed using SPSS 2.5 with moderation regression analysis techniques. The results obtained by Brand Anthropomorphism have a positive and significant effect on visiting intentions and culture moderates the influence of Brand Anthropomorphism on visiting intentions, so it can be concluded that culture greatly influences psychology and the way of thinking of humans, especially young people in making a decision to visit RedDoorz. Keywords: Brand Anthropomorphism, Culture Effect, Visit Intention, Younger Consumer Share Link | Plain Format | Corresponding Author (Diesyana Ajeng Pramesti)

29	Economics	ABS-366
TAXPAYER PERCEPTION ANALYSIS ON THE APPLICATION OF PP NO. 23 TAHUN 2018, IMPLEMENTATION OF SME^s ACCOUNTING, SELF ASSESSMENT SYSTEM AND INCOME LEVEL TO COMPLIANCE WITH SME^s TAXPAYERS Yulinda Devi Pramita, Nur Laila Yuliani Universitas Muhammadiyah Magelang Abstract The Indonesian government through Direktorat Jendral Pajak (DJP) has issued PP No. 23 tahun 2018 as a substitute for PP No. 46 tahun 2013 concerning Income Tax on Income from Business Received or Obtained by Taxpayers who have Gross Turnover. One of the most significant changes from implementation the PP. No. 23 tahun 2018 is the tax rate for SME^s business players, which was originally 1% to 0.5% of the total gross turnover. The implementation of PP No. 23 tahun 2018 is a strategic step taken by the government in an effort to increase and optimize income tax collection. The reason behind the goal of the SME^s income tax policy is that the contribution of SME^s to the economy is very large, but the contribution of SME^s in taxation revenue is very small. Several strategic steps have been taken by the government through the DJP, including the ease and simplification of tax treatment for SME^s businesses and determining the cost taxation according to the capabilities of SME^s. The self-assessment system in reality, the system is difficult to run as expected and has the potential for abuse. The research data used as a sample of 58 questionnaires filled out by owners/ managers of SME^s in Magelang City who already have a NPWP. The test results show that the Taxpayers^ Perceptions of Government Regulation PP No. 23 tahun 2018 and the Self Assessment System have a significant positive effect on SME Taxpayer Compliance in Magelang City. Meanwhile, the application of accounting for SME^s and income levels has no effect on SME^s taxpayer compliance in Magelang City. The implication of this research is the importance of understanding tax regulations and knowledge of the self-assessment system for SME^s so that it will further improve compliance with paying SME^s taxes in a conscious manner without any presure from regulations. Keywords: Taxpayer Perception, Self Assessment System, Compliance SME^s Taxpayers Share Link | Plain Format | Corresponding Author (Yulinda Devi Pramita)

30	Economics	ABS-368
Entrepreneurial Leadership and Organization Innovation: Effect of Knowledge Management and Organizational Climate Muhdiyanto (a*), Ahyar Yuniawan (b) a) Doctoral of Student Diponegoro University, Universitas Muhammadiyah Magelang *muhdiyanto[at]ummgl.ac.id b) Faculty of Economics & Business, Diponegoro University Abstract The purpose of this paper is to examine the effects of entrepreneurial leadership and knowledge management on organizational innovation of small-medium enterprises (SMEs) as well to determine whether organizational climate moderates the mediating effect of knowledge management in the entrepreneurial leadership and organizational innovation relationship. The study was carried out on the basis questionnaire survey among 115 SME owners of Magelang. The analysis tool uses Structural Equation Modeling (SEM) in testing hypotheses and through the Warp PLS program. The empirical findings indicate that entrepreneurial leadership and knowledge management positively influence organizational innovation. But contrary to the prediction, the result indicates that the moderation and moderated mediation relationship are weaker under an organizational climate. Keywords: Entrepreneurial leadership- Knowledge management- Organizational innovation- Organizational climate Share Link | Plain Format | Corresponding Author (Muhdiyanto -)

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